Classification of Printed Tops - Central Excise - 6/89

Classification of Printed Tops Circular No. 6/89 Dated 14-2-1989 [From F. No.61/21/88-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of Printed Tops A doubt has been raised as to whether flattened printed sheets of paper or paper board, known as 'printed tops' which are used for packing of hosiery items like briefs, vests etc., would be classifiable under sub-heading 4818.13 (prior to 1-3-1988) as printed cartons, boxes, cases, or under Heading 48.11 as paper and paper board coated or impregnated or covered with plastic. The product is reported to be a flattened unfolded printed sheets which is subsequently scored or slotted by the consumer and used as top or lid of the box in which hosiery items are packed. The product is only a sheet and would, therefore, be appropriately classifiable under Heading 48.11 as paper and paper board coated or impregnated or covered with plastic. It would not be appropriate to invoke Rule 2a of Rules of interpretation to classify it as an unfinished or incomplete box or carton of heading 48.18. Accordingly, the board is of the view that such printed sheets or paper or 'printed tops' would be appropriately classified under Heading 48.11 of CETA 1985.